Recital 26

(26) There is a significant overlap between the data included in the customs declaration or re-export declaration and the data included in the supporting documents required for the Union non-customs formalities listed in the Annex. To enable the re-use of data so that economic operators do not need to provide the same data more than once, it is necessary to reconcile and rationalise the data requirements for customs formalities and for the Union non-customs formalities covered by EU CSW-CERTEX. The Commission should therefore identify the data elements included in both the customs declaration or re-export declaration and in the supporting documents required for the Union non-customs formalities listed in the Annex (‘common data set’). The Commission should also identify the data elements that are required only under Union legislation other than customs legislation (‘partner competent authority data set’). The common data set, the partner competent authority data set and the data set required only by customs should constitute an integrated data set including all clearance-related information needed to fulfil the customs and Union non-customs formalities covered by EU CSW-CERTEX.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.